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Viavi Solutions Inc. VIAV Accrued Expenses

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Other financials

Income statement

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Revenue$406.8M+42.8%
Gross profit$234.1M+45.7%
Operating income$24.8M+192%
Net income$6.4M-67.2%
EPS (diluted)$0.03-66.7%

Balance sheet

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Cash & equivalents$499.0M+33.4%
Total debt$286.6M+2.5%
Total equity$846.5M+16.1%
Total assets$2.5B+30.8%

Cash flow

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Operating cash flow$42.5M-4.9%
CapEx$5.9M-13.2%
Free cash flow$36.9M+1.1%

Valuation

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Market cap$9.6B+347%
Enterprise value$9.38B+367%
P/S+5.0×

Profitability

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Gross margin56.9%-0.8pp
Operating margin4.3%
Net margin-4%-4.5pp
FCF margin6.3%-1.8pp

Returns & leverage

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Return on equity-7%-7.7pp
Debt / equity0.3×0.0×
Current ratio1.6×+0.1×

Where this comes from

Reported directly by Viavi Solutions Inc. in its filing.

Tagged under the XBRL concept us-gaap:EmployeeRelatedLiabilitiesCurrent.

The source filing: Viavi Solutions Inc.’s 10-Q, filed April 30, 2026.

Filed
Apr 30, 2026, 4:24 PM EDT
Fiscal quarter
Q3 FY2026
Calendar quarter
Q1 2026
Accession
0001628280-26-028926
Line itemMarch 28, 2026June 28, 2025
LIABILITIES AND STOCKHOLDERS’ EQUITY
Current liabilities:
Accounts payable$81.7$68.8
Accrued payroll and related expenses72.863.6
Deferred revenue85.274.1
Accrued expenses27.828.7
Short-term debt244.5246.2
Other current liabilities140.5108.3

Item 1. Financial Statements (Unaudited)

FAQ

What is Viavi Solutions Inc.'s accrued expenses?
Viavi Solutions Inc. (VIAV) reported accrued expenses of $72.8M in Q1 2026.
How has Viavi Solutions Inc.'s accrued expenses changed year-over-year?
Viavi Solutions Inc.'s accrued expenses increased by 30.9% year-over-year, from $55.6M to $72.8M.
What is the long-term trend for Viavi Solutions Inc.'s accrued expenses?
Over 4 years (2021 to 2025), Viavi Solutions Inc.'s accrued expenses has grown at a -4.4% compound annual growth rate (CAGR), from $76M to $63.6M.
What does accrued expenses mean?
Expenses incurred but not yet paid or invoiced — interest accruals, tax accruals, warranty reserves, and other timing differences.

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